Section 26 of The Health Security Se National Security Cess Act, 2025
- (1)Where a proper officer, not below the rank of Commissioner, has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 18 which is punishable under the said sub-section or *sub-section (2) of the said section, he may, by order, authorise any other proper officer below him to arrest such person.
- (2)Where a person is arrested under sub-section (1) for an offence specified under sub-section (5) of section 19, the officer authorised to arrest the person shall inform such person of the grounds of arrest and produce him before a Magistrate within twenty-four hours.
- (3)Subject to the provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023,---
- (a)where a person is arrested under sub-section (1) for any offence specified under sub-section (5) of section 19, he shall be admitted to bail or in default of bail, be forwarded to the custody of the Magistrate;
- (b)in the case of a non-cognizable and bailable offence, the proper officer not below the rank of Assistant Commissioner shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer-in-charge of a police station.
Summary
(1) Where a proper officer, not below the rank of Commissioner, has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of section 18 which is punishable under the said sub-section or *sub-section (2) of the.
Practical examples
FAQ
1. Who has the authority to order an arrest under Section 26 of the Health Security se National Security Cess Act, 2025?
Under Section 26 of the Health Security se National Security Cess Act, 2025, an arrest can only be ordered by a proper officer who is not below the rank of Commissioner.
2. Within what time frame must an arrested person be produced before a Magistrate under Section 26 of the Health Security se National Security Cess Act, 2025?
Under Section 26 of the Health Security se National Security Cess Act, 2025, any person arrested under the Act must be produced before a Magistrate within twenty-four hours of their arrest.
3. What powers does an Assistant Commissioner have regarding bail under Section 26 of the Health Security se National Security Cess Act, 2025?
Under Section 26 of the Health Security se National Security Cess Act, 2025, in the case of non-cognizable and bailable offences, an officer not below the rank of Assistant Commissioner has the same powers to grant bail as an officer-in-charge of a police station.
Test yourself
Q1.Under Section 26 of the Health Security se National Security Cess Act, 2025, who is the lowest-ranking proper officer who can authorize the arrest of a person suspected of a major tax offence?
Q2.Under Section 26 of the Health Security se National Security Cess Act, 2025, within what maximum period must an arrested person be produced before a Magistrate?
Q3.Under Section 26 and Section 21 of the Health Security se National Security Cess Act, 2025, while a Commissioner can authorize an arrest under Section 26, what is required from a Commissioner under Section 21 before a court can actually take cognizance and try the arrested person for an offence?
Q4.Under Section 26 of the Health Security se National Security Cess Act, 2025, which officer has the powers of an officer-in-charge of a police station to release an arrested person on bail for a non-cognizable and bailable offence?